J & G HOLDING: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
J & G HOLDING
Largest movements
- Cash +€79,262
up €79,262 (+123.7%), from €64,059 to €143,321
mainly Net result for the year (+€78,926) and Tax, wage and social debts (+€1,433)
- Reserves +€78,926
up €78,926 (+133.7%), from €59,023 to €137,949
- Gross operating margin +€46,922
up €46,922 (+89.7%), from €52,309 to €99,230
- Taxes +€9,515
up €9,515 (+90.8%), from €10,477 to €19,993
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,209 | €162,451 | +€80,242 | +97.6% |
| Current assets | 29/58 | €82,209 | €162,451 | +€80,242 | +97.6% |
| Amounts receivable within one year | 40/41 | €18,150 | €18,150 | = | 0.0% |
| Trade receivables | 40 | €18,150 | €18,150 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €64,059 | €143,321 | +€79,262 | +123.7% |
| Deferred charges and accrued income | 490/1 | - | €980 | +€980 | |
| Total equity and liabilities | 10/49 | €82,209 | €162,451 | +€80,242 | +97.6% |
| Equity | 10/15 | €63,023 | €141,949 | +€78,926 | +125.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €59,023 | €137,949 | +€78,926 | +133.7% |
| Distributable reserves | 133 | €59,023 | €137,949 | +€78,926 | +133.7% |
| Amounts payable | 17/49 | €19,186 | €20,501 | +€1,316 | +6.9% |
| Amounts payable within one year | 42/48 | €19,186 | €20,501 | +€1,316 | +6.9% |
| Trade debts | 44 | €3,593 | €3,476 | -€117 | -3.3% |
| Suppliers | 440/4 | €3,593 | €3,476 | -€117 | -3.3% |
| Taxes, remuneration and social security | 45 | €15,342 | €16,775 | +€1,433 | +9.3% |
| Taxes | 450/3 | €9,677 | €10,162 | +€485 | +5.0% |
| Remuneration and social security | 454/9 | €5,665 | €6,613 | +€949 | +16.7% |
| Other amounts payable | 47/48 | €250 | €250 | +€0 | 0.0% |
| Other operating charges | 640/8 | €249 | €255 | +€6 | +2.5% |
| Gross operating margin | 9900 | €52,309 | €99,230 | +€46,922 | +89.7% |
| Operating profit (loss) | 9901 | €52,060 | €98,976 | +€46,915 | +90.1% |
| Financial charges | 65/66B | €46 | €57 | +€10 | +21.6% |
| Recurring financial charges | 65 | €46 | €57 | +€10 | +21.6% |
| Profit (loss) for the period before taxes | 9903 | €52,014 | €98,919 | +€46,905 | +90.2% |
| Income taxes | 67/77 | €10,477 | €19,993 | +€9,515 | +90.8% |
| Profit (loss) for the period | 9904 | €41,536 | €78,926 | +€37,390 | +90.0% |
| Profit (loss) for the period to be appropriated | 9905 | €41,536 | €78,926 | +€37,390 | +90.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.